https://www.taxtmi.com/caselaws?id=264542 Printed grey wrappers used for packing cigarettes were treated as products of the printing industry and classified under heading 4901.90 rather than heading 4823.90. On that classification, the goods attracted nil rate of duty, so the central excise demand could not survive. As the demand itself failed, the consequential penalties were also unsustainable and were set aside. en-us Mon, 07 Sep 2015 00:00:00 +0530 Fri, 08 Jan 2016 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264542 Printed grey wrappers used for packing cigarettes were treated as products of the printing industry and classified under heading 4901.90 rather than heading 4823.90. On that classification, the goods attracted nil rate of duty, so the central excise demand could not survive. As the demand itself failed, the consequential penalties were also unsustainable and were set aside. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264542